The following items appeared on the financial statements of Washington Company Accounts receivable, January 1 $15,450 Accounts receivable. December 31 8.316 Accounts payable, January 1 5.951 Accounts payable, December 31 7,069 Inventory, January 1 7,137 13,271 64,420 Inventory, December 31 Sales Cost of goods sold 33.043 Washington Company uses the direct method to report cash flows from (used for) operating activities. Assume that all accounts payable are owed to merchandise suppliers Cash payments for merchandise were Oa. 13341 Ob. $13 Oe: $16059 Ca